上市公司非经常性损益盈余管理行为研究——以云南绿大地生物科技股份有限公司为例

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浙江财经大学本科生毕业论文（设计）

上市公司非经常性损益盈余管理行为研究

——以云南绿大地生物科技股份有限公司为例

摘要：近年来，上市公司非经常性损益盈余管理广受关注。非经常性损益

是上市公司信息披露的重要指标，对反映公司持续盈余能力具有重要意义。基

于利益动机，上市公司管理层倾向于利用其进行盈余管理。为保证资本市场正

常运行，监管机构已出台一系列政策进行了监管。本文对盈余管理行为的动机、

手段进行了详细分析，并通过分析云南绿大地生物科技股份有限公司盈余管理

的案例，阐述监管机制的效用和局限性，为管制非经常性损益盈余管理提出相

应建议。

关键词：非经常性损益；盈余管理；监管；信息披露

Earnings Management of Non-recurring Gains and Losses in Listed

Companies

——Take Yunnan Green-Land Biological Technology Co., Ltd. as a case study

Abstract: In recent years, earnings management of non-recurring gains and

losses in listed companies has drawn substantial attention. Non-recurring gains and

losses is an important indicator of the information disclosure of listed companies,

which plays significant role in reflecting the capacity of company's continued

earnings. Based on different motivation, the listed company tends to manage earnings

with non-recurring gains and losses. In order to ensure the normal operation of the

capital market, regulatory agencies have issued a series of policy regulations. The

article gives a detailed analysis on the motivation and methods of earnings

management behavior. Through the analysis on the case of the Yunnan Green-Land

Biological Technology Co., Ltd., the article expounds the limitations and

effectiveness of the regulatory mechanism and gives several recommendations to

control earnings management with non-recurring gains and losses.

Key words: non-recurring gains and losses; earning management; regulation;

information disclosure

浙江财经大学本科生毕业论文（设计）
II
目  录
引言 .....................................................................................................................1
盈余管理的概述 .................................................................................................1
1  盈余管理的主要观点 ...............................................................................1
2  上市公司盈余管理动因分析 ...................................................................2
2.1  契约动机 .........................................................................................2
2.2  IPO 融资动机..................................................................................2
2.3  避免特别处理、停牌及退市动机 .................................................3
2.4  证券市场再融资动机 .....................................................................3
3  上市公司盈余管理的手段 .......................................................................3
3.1  操纵应计项目 .................................................................................3
3.2  操纵真实交易活动 .........................................................................4
3.3  分类转移非经常性损益项目 .........................................................5
非经常性损益盈余管理及其监管 .....................................................................5
1  非经常性损益盈余管理行为 ...................................................................5
2  政策监管 ...................................................................................................6
2.1  监管制度的变迁 .............................................................................6
2.2  监管的成效 .....................................................................................7
2.3  监管的局限性 .................................................................................7
云南绿大地案例分析 .........................................................................................8
1  绿大地造假事件回顾 ...............................................................................8
2  绿大地盈余管理手段 ...............................................................................8
2.1  虚构固定资产净值 .........................................................................8
2.2  构造真实交易增加营业收入 .........................................................9
2.3  不当的资产减值准备计提 .............................................................9
2.4  操纵盈余，避免被特殊处理 .......................................................11
对策 ...................................................................................................................11
1  统一监管口径，提高监管效率 .............................................................12

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